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Payroll Practitioner’s Compliance Handbook provides you with a detailed look at the extensive legislative and regulatory developments affecting employment tax reporting, including federal and state changes that incorporate the Supreme Court’s marriage equality ruling in Windsor and a summary of the IRS regulations governing new information reporting requirements in 2015 under the Affordable Care Act. And that’s just the beginning! The Handbook, relied on by payroll practitioners for over 20 years, is a valuable quarterly and year-end resource that provides you with:

A review of late-breaking developments, including the SSA’s announcement that Form W-2 files containing certain reporting errors will be rejected effective with tax year 2014.

Form W-2 reporting changes employers can expect in the near future to help in combatting tax refund fraud. Essential information on how employers need to work with their third-party payroll service providers.

A state-by-state analysis of the states potentially subject to the FUTA credit reduction in 2014 and future years.

Quick-reference charts, completely updated for tax year 2014, including a state-by-state listing of: electronic and magnetic media reporting requirements for Forms W-2 and unemployment tax returns, contact information for withholding and unemployment tax questions, and a summary of the federal tax treatment and reporting of the most commonly provided fringe benefits.

A look ahead at developments unfolding for 2015 and future years.

Virtually every federal form you’ll need for year-end and quarterly employment tax reporting.

Over 1,000 pages of clear and concise guidance including hundreds of real-life examples, sample forms, charts, and official references.

A free comprehensive update in the fall of 2015 that includes the latest developments.

You are also invited to follow Debera Salam’s blog, Principles of Payroll Administration, at http://principlesofpayroll.wordpress.com/.

List of Content (Click any title to expand the list)

Chapter 1: Keeping Aware of New Developments

Why Knowledge of Statutory Developments is Important

A Brief Overview of the Legislative Process

Compliance and Planning Strategies

Chapter 2: Payroll Developments 2011 – 2012

Legislative Developments for 2011

Administrative Developments for 2011

Court Decisions for 2011

Legislative Developments for 2012

Administrative Developments for 2012

Chapter 3: Payroll Developments 2013 – 2014

Legislative Developments for 2013

Administrative Developments for 2013

Court Decisions for 2013

Legislative Developments for 2014

Court Decisions for 2014

Chapter 4: Looking Ahead to 2015

What to Look For

Tracking Charts

Chapter 5: General Review of Tax and Reporting Requirements

Getting Started

Reconciliation

Reporting the Earned Income Tax Credit (Through 2010)

Federal Returns and Information Statements

Understanding FUTA Tax and the Form 940

Important Points to Remember About Employment Tax Returns

Mailing Returns and Information Statements

Year-End Reconciliations

Other Reporting Requirements

Multiple Worksite Reporting

Nonresident Alient Reporting Requirements

Correcting Returns and Information Statements

IRS/SSA Reporting Improvement Projects

IRS Issues Guidelines for Electronic Storage and Retrieval of Documents

Federal Rates and Limits for 2012 – 2015

Directories of State Agencies

Chapter 6: Reporting and Taxation of Benefits and Special Payments

Taxation and Reporting of Fringe Benefits

Chapter 7: Federal/State Magnetic and Electronic Reporting

Electronic Reporting of Wage and Tax Information

Forms W-2 and W-2C

Other Federal Electronic Filing Requirements

State Magnetic Media/Electronic Reporting Requirements

Chapter 8: The Form W-2/W-3

Introduction

General Information and Instructions for the Forms W-2 and W-3

Requirements for Paper Substitute Forms W-2

Other Items to Consider

Tips and Facts for Ordering Forms W-2

Tips and Ideas for Distributing Forms W-2 and Year-End Statements to Employees